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标题：IFRS adoption and earnings predictability:evidence from listed banks in Nigeria
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作者：Uwalomwa Uwuigbe ; Agba Love Uyoyoghene ; Jimoh Jafaru 等
期刊名称：Banks and Bank Systems
印刷版ISSN：1816-7403
电子版ISSN：1991-7074
出版年度：2017
卷号：12
期号：1
页码：166-174
DOI：10.21511/bbs.12(1-1).2017.10
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：The quality of financial report and the extent to which investors rely on them to forecast future earnings is dependent on the accounting standards employed. The impact of IFRS adoption on earnings predictability of listed banks in Nige ria was examined in this study considering a sample of 11 listed banks in Nigeria. Categorically,data were obtained from the financial statement 2013 to 2014 (post-adoption period) and 2010 to 2011 (pre-adoption period). The data obtained were analyzed using regression on the Statistical Package for Social Sciences (SPSS). The study found a decrease in the ability of current earnings to predict future earnings after the adoption period. Thus,IFRS adoption has a negative impact on earnings predictability. The study further suggested that regulatory bodies of the banking sector should enforce strict adherence to IFRS procedures and principles,as well as put in place measures that will improve investors’ protection.
关键词：accounting standards;banks;earnings;financial statement;predictability;IFRS;Nigeria